Wp/19544/2025 Of Mr. Jayaprakash Reddy Parvathareddy v. Income Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD(Special Original Jurisdiction) MONDAY, THE FOURTH DAY OF AUGUSTTWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYANDTHE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAOANDTHE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 195440F 2025 Between: Mr.Jayaprakash Reddy Parvathareddy, Legal Heir of late Smt. p. GiriiaReddy.7-1-21419, Dharim Karam Road. hme"erpet, HyOerrOra-SOO Of b.-"''"Reddy.7-1-21419, Dharim Karam Road. hme"erpet, HyOerrOra-SOO Of b.-"''" ...PETITIONER AND 1.lnccme Tax Officer, Ward 6(.1), Hyderabad 2.State Bank lndia, rep. by its General A,4anager, Nodal Officer for lncome TaxRefunds. Hyderabad, T6langana.Refunds. Hyderabad, T6langana. 3Central Processing Center, 1st Floor, prestioe Alpha No 48 1 4g 2.Beratenaagrahara Begur, Hosur Rd, Uttarahalli Hobli. Bangalore.Central Processing Center, 1st Floor, prestioe Alpha No 48 1 4g 2.Beratenaagrahara Begur, Hosur Rd, Uttarahalli Hobli. Bangalore. 4Principal Chief Commissioner of lT (Ap and Telangana),, 1Oth Floor, C_Block,lncome Tax Towers. AC Guards, Hyderabad, Tela"ngana.lncome Tax Towers. AC Guards, Hyderabad, Tela"ngana. 5Union of lndia, rep. by its Secretary Ministry of Finance, Jeevan Deep_ts^u [jlgjl'rS. ][3rd Floor, Sansad Marg, New ][Dei ][.10 ][001 . ][rep. ]by [its ]Comniissioner(GSr)._ts^u [jlgjl'rS. ][3rd Floor, Sansad Marg, New ][Dei ][.10 ][001 . ][rep. ]by [its ]Comniissioner(GSr). ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High court may bepleased to issue a writ of Mandamus or any other appropriate writ or order ordirection, directing the Respondents to forthwith refund the principal amount ofRs.2,14,23,787l- as determined by the 1st Respondent in his consequential orderdated 22.5.2024 as a consequence of the judgment dared 4.4.2024 passed bythis Honorable court in lrrA No.352 of 20'12 by processing the petitioner,smanual refund application dated 09.06.2025 filed under the lnstructions No..1 1 oflnstructions dated 18.6.201g issued by the Directorate of lncome Tax (system). lA NO: 1 oF [2025] Petition under [Section 151 ] [praying ][that ][in ][the circumstances stated ][in]the affidavit [filed ][in ][support ][of ][the ][petition' ][the ][High ][Court ][may ][be ][pleased ][to]direct the [Respondents ][to ][process ][the ][Petitioners ][manual refund ][application]dared 9t6t2o25within [a ][period ][of ][one ][week, pending ][disposar of ][the ][writ ][Petition']as otherwise [the ][Petitioner ][will ][be ][put ][to ][severe loss and hardship'] Gounsel [for the Petitioner ][: ] [CHADHA' ][rep" ][SRI S'VIJAY ADITHYA] CounselfortheRespondents:Ms.B.SAPNAREDDY,ST.SGfoTITDEPTThe Court [made the ][following: ] THE HONOL*ABLE [P.SAM ] ANDTHFSONOURABLE CHALAPATHI SI,,6DALA W.P. No.[t954][4oF ][2025] gRDEB' (per Iton'hte [Sri ]'lttstice [P'Sam ][Koshv)] Heard Mr. [Tarun ][Chadha, ][learned counsel ][represcnttng]Mr. S.Vijay [Adirhya, ][leamed counsel ][for ][the ][petitioner ][and perused]the record. 2. The limited [relief ][the ][petitioner ][has ][sought ][for in ][the ][present]writ petition [is ][lor ][an appropriate ][direction ][to ][the ][respondents ][to]immediately [process the ][manual ][refund application of ][the ][petitioner]out [of ][the ][consequential ][order ][passed ][by ][respondent]arising No. I on [22.05.2024, ][wherein ][the ][total ][tax ][refundable ][was ][lbund ][to]be [Pts.2,14,23,7871-.] 3. Learned Standing [Counsel ][for ][the ][lncome ][Tax ][l)epartment]submits that [the ][Department ][may be ][permitted to ][process the ][claim]for refund [and ][the ][same ][shall ][be ][conciuded ][within ][an ][outer ][limit ][of]four [(04) ][weeks, ][as ][the processing has to be done ][manually'] 2. The limited [relief ][the ][petitioner ][has ][sought ][for in ][the ][present]writ petition [is ][lor ][an appropriate ][direction ][to ][the ][respondents ][to]immediately [process the ][manual ][refund application of ][the ][petitioner]out [of ][the ][consequential ][order ][passed ][by ][respondent]arising No. I on [22.05.2024, ][wherein ][the ][total ][tax ][refundable ][was ][lbund ][to]be [Pts.2,14,23,7871-.] 3. Learned Standing [Counsel ][for ][the ][lncome ][Tax ][l)epartment]submits that [the ][Department ][may be ][permitted to ][process the ][claim]for refund [and ][the ][same ][shall ][be ][conciuded ][within ][an ][outer ][limit ][of]four [(04) ][weeks, ][as ][the processing has to be done ][manually'] 4. Considering the submission [tnade ]by [the ][leamed ][Standing]Counsel. rvt: do not intend to keep [the ]writ [petition ][pending ][any]further 5. Thc r,,,rit petition is accordingly disposed of. The respondentsare directed to lorthrvith process the refund clairn of the [petitioner]manually and necessary steps be taken for the amount of [refund ][to]be credited to the account of the petitioner within a [period ][of ][four](04) weeks ;tarling fiorn today.'fhe petitioner would be entitled forinterest as applicable under law. l-here shall be no order [as to]c osts. Cons,:quently, miscellaneous petitions [pending, ]if any, [shall] stand closecl SD/- M. JAWAHAR TANT REGISTRAR //TRUE COPY// \itECTION OFFICER II To,1. The lncome Tax Officer, [Ward ][6(1), ][Hyderabad]1. The lncome Tax Officer, [Ward ][6(1), ][Hyderabad] 2. The General [tvlanager, ][State Bank lndia, Nodal Officer for lncome ][Tax]Refunds. HYderabad, [Telangana.]Refunds. HYderabad, [Telangana.] 3. The Central Processing Center, ['lst ][Floor' Prestige ][Alpha ][No ][48 ][1 ][48 ][2']Beratenaagrahara Beg-ur, Hosur Rd, [Uttarahalli Hobli. Bangalore.]Beratenaagrahara Beg-ur, Hosur Rd, [Uttarahalli Hobli. Bangalore.] 4. The Principal Chief Commissioner of lT (AP and Telangana),, [1Oth ]Floor, C-Block, lncome Tax Towers. AC Guards, Hyderabad, Telangana.Block, lncome Tax Towers. AC Guards, Hyderabad, Telangana. 5. The Commissioner (GST), Union of lndia, rep. by [its ]Secretary, [Ministryof]Finance, Jeevan Deep Building. 3rd Floor, Sansad [[,4arg, ][New ][De1 ]['10 ][001.]Finance, Jeevan Deep Building. 3rd Floor, Sansad [[,4arg, ][New ][De1 ]['10 ][001.] 6. One CC to [lSRl ]S.VIJAY ADITHYA [Advocate ] w 7One CC to Ms.B.SAPNA REDDY, SC for lncome Tax Department. IOPUC]IOPUC] B. Two CD CopiesBSKBSK PVLr HIGH COURT DATED:0410812025 _r:- ['],- -, -' ....:]\2O [M] ORDER WP.No.19544 [o12025] DISPOSING WITHOUT '/A4/1?/4[)]